مجلة الإقتصاد الجديد
Volume 12, Numéro 3, Pages 784-804
2021-08-02
The Impact Of Internal Control System According To Coso Framework On The Effectiveness Of Decision-making: A Case Study At Fertial Company-annaba In Algeria
Authors : Boumzaid Brahim .
Abstract
This study aims to investigate the impact of internal control system on the effectiveness of decision-making. The population consists of all managers in the company, with total number 58. The questionnaires distributed were 58, from which 46 were returned, therefore the sample was determined in a random manner, and the hypotheses were tested using the regression analysis. The results revealed the compliance with the components of the internal control system, and a significant positive impact of internal control on the effectiveness of decision-making in the company under study, upon which some recommendations were suggested.
Keywords
Decision-making ; Effectiveness ; Internal control
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